IS THE CHURCH REQUIRED TO BE REGISTERED UNDER THE iNCOME TAX ACT OF iNDIA?

Yes, a church in India is required to be registered under the Income Tax Act if it seeks to avail itself of tax exemptions and benefits. Registration under Section 12A allows religious institutions, including churches, to receive tax-deductible donations and enjoy exemptions on income related to charitable activities. However, if the church does not engage in activities for profit and operates solely for religious purposes, it may still be exempt from certain taxes without formal registration. It's advisable for churches to consult with a tax professional for specific compliance requirements.